EA Exam Review Course: Part I
0 CPE Credits
Course Level: Intermediate
Prerequisite: Basic knowledge of federal taxation
Advance Preparation: None
This course is designed to help attendees prepare for and pass Part I: Individual Taxation Special Enrollment Examination (SEE). The content of this course is referenced to the Internal Revenue Code as amended through December 31, 2012, and is applicable for those taking the exam between May 1, 2013 and February 28, 2014.
Upon completion of this course, the learner will be able to:
- Determine filing requirements for individuals.
- Determine the differences between a “qualifying child” and a “qualifying relative”.
- Determine if a credit is either nonrefundable or refundable.
- Explain the tax consequenses of gifting either cash or property.
- Identify the primary test areas in Part I.
- Identify items of reportable income and expenses for individual taxpayers.
- Identify the filing requirements of a deceased taxpayer.
- Report income from retirement plan or IRA distributions.
- Report the sale or disposition of assets.
EA Exam Review Course: Part II
0 CPE Credits
Course Level: Intermediate
Prerequisite: Basic knowledge of federal business taxation
Advance Preparation: None
This course is designed to help attendees prepare for and pass Part II: Business Income Tax Returns, Estate and Trust Income Tax Returns, Retirement Plans and Exempt Organizations of the Special Enrollment Examination (SEE). The information in this course is referenced to the Internal Revenue Code as amended through December 31, 2012, and is applicable for those taking the exam between May 1, 2013, and February 28, 2014.
Upon completion of this course, the learner will be able to:
- Comprehend the primary areas tested in Part II.
- Be knowledgeable in the tax theory for sole proprietors, partnerships, corporations, trusts and tax-exempt organizations.
- Analyze the question being asked and compare the facts of the question to the theory being applied to select the most appropriate answer to the question.
- Distinguish various requirements and limitations as applied to a wide variety of tax topics.
- Assimilate the theory to explain such requirements and limitations to tax clients in tax planning situations and in the completion of income tax returns.
- Evaluate the client’s information to properly apply taxation principles to that client’s situation.
EA Exam Review Course: Part III
0 CPE Credits
Course Level: Intermediate
Prerequisite: Basic knowledge of federal taxation
Advance Preparation: None
This course is designed to help attendees prepare for and pass Part III: Representation, Practices and Procedures of the Special Enrollment Examination (SEE). The information in this course is referenced to the Internal Revenue Code as amended through December 31, 2012, and is applicable for those taking the exam between May 1, 2013, and February 28, 2014.
Upon completion of this course, the learner will be able to:
- Define practice before the IRS.
- List the requirements to become and maintain EA status.
- Identify situations leading to preparer penalties.
- Examine the preliminary work involved in building the taxpayer’s case.
- Identify types of taxpayer tax information such as income, expenses, transcripts from the IRS and documentation.
- Define the collection process.
- Describe the audit and examination process.
- Analyze the Appeals process.
- Recognize higher levels of representation beyond the scope of EA representation.
- Identify issues relating to accuracy of the tax return and information shared with the taxpayer.
- Explain the rules for electronic filing.